(Prayer: This WP is filed under Articles 226 and 227 of the Constitution of India praying to quash of the electronically communicated approval u/s 151 of the Income Tax Act, 1961, dated 24/09/2024 issued by the respondent no. 2 for the assessment year 2022-23 which bears the din no. ITBA/AST/S/125/2024- 25/1069016883(1) and enclosed as annexure -d and etc.)

Oral Order:

1. In this petition, the petitioner seeks the following reliefs:

                  "a. Issue a writ of certiorari or any other suitable writ for quashing of the electronically communicated Approval u/s 151 of the Income Tax Act, 1961, dated 24/09/2024 issued by the Respondent No.2 for the Assessment Year 2022-23 which bears the DIN No. ITBA/AST/S/125/2024-25/1069016883(1) and enclosed as Annexure D.

                  b. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice u/s 148 of the Income Tax Act, 1961 dated 03/10/2024 issued by the Respondent No.1 for the Assessment Year 2022-23 which bears the DIN & Notice No. ITBA/AST/S/148_1/2024-25/ 1069359086(1) and enclosed as Annexure E.

                  c. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated notice u/s 143(2) of the Income Tax Act, 1961 dated 03/01/2025 issued by the Respondent No.1 for the Assessment Year 2022-23 which bears the DIN No. ITBA/AST/S/143(2)_4/2024-25/ 1072136197(1) and enclosed as Annexure G.

                  d. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated Assessment Order u/s 147 of the Income Tax Act, 1961 dated 27/03/2025 issued by the Respondent No.1 for the Assessment Year 2022-23 which bears the DIN & Order No. ITBA/AST/S/147/2024-25/ 1075106990(1) and enclosed as Annexure J1.

                  e. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated Notice of demand u/s 156 of the Income Tax Act, 1961 dated 27/03/2025 issued by the Respondent No.1 for the Assessment Year 2022-23 which bears the DIN & Notice No. ITBA/AST/S/156/2024-25/ 1075107160(1) and enclosed as Annexure J2.

                  f. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated Computation Sheet dated 27/03/2025 issued by the Respondent No.1 for the Assessment Year 2022-23 which bears the DIN & Document No. ITBA/AST/S/522/2024-25/1075107093(1) and enclosed as Annexure J3.

                  g. Issue a writ of certiorari or any other suitable writ for quashing of the digital signed and electronically communicated notice under section 274 read with section 270A of the Income Tax Act, 1961, dated 27/03/2025 issued by the Respondent No.1 for the Assessment Year 2022-23 which bears the DIN & Notice No. ITBA/PNL/S/270A/2024-25/ 1075107118(1) and enclosed as Annexure K.

                  h. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated Order u/s 270A of the Income Tax Act, 1961, dated 26/09/2025 issued by the Respondent No.1 for the Assessment Year 2022-23 which bears the DIN No.ITBA/PNL/F/270A/2025-26/1081244104(1) and enclosed as Annexure M1.

                  i. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated Notice of demand u/s 156 of the Income Tax Act, 1961, dated 26/09/2025 issued by the Respondent No.1 for the Assessment Year 2022-23 which bears DIN No. ITBA/PNL/S/156/2025-26/ 1081244046(1) and enclosed as Annexure M2.

                  J. Issue a writ of certiorari or any other suitable writ for quashing of the digitally signed and electronically communicated Computation Sheet, dated 26/09/2025 issued by the Respondent No.1 for the Assessment Year 2022-23 which bears    the DIN No.2025202240423436856T and enclosed as Annexure M3.

                  k. Declare that the Explanation (2) to Section 148 is ultra vires the main provision of section 148 of the Act which is enclosed as Annexure P.

                  l. Grant such other reliefs as this Hon'ble Court deems fit in this matter including but not limited to COST OF THIS PETITION."

2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invited my attention to the order of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025, in order to contend that the present petition deserves to be allowed and disposed of in terms of the said order.

4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed.

5. As rightly contended by the learned counsel for the petitioner the present petition is directly and squarely covered by the decision of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025, the operative portion of which reads as under:

                  "13. I, therefore, pass the following:

                  O R D E R

                  (i)       The impugned show cause notices issued by the jurisdictional Assessing Officer outside the scope of Section 151-A of the Act stand obliterated. All further proceedings initiated thereto, challenged in these cases would stand quashed.

                  (ii) Liberty is reserved to the respondents - revenue to revive all these petitions in the event the Apex Court would hold in favour of the Revenue in the pending before it.

                  (iii) With the aforesaid liberty and to the aforesaid extent, the petitions are allowed.

                  (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of these petitions would become necessary."

6. The aforesaid order is applicable to the facts and circumstances of the instant case and consequently, the present petition also deserves to be disposed of in terms of the judgment of co-ordinate Bench of this Court in Ramachandra Reddy's case (supra).

7. In the result, I pass the following:

                  ORDER

                  (i) The petition is allowed and disposed of in terms of the decision of a Co-ordinate Bench of this Court in the case of Ramachandra Reddy Ravi Kumar Vs. Deputy Commissioner of Income-tax - W.P.No.17352/2022 and connected matters - dated 28.08.2025.

                  (ii) The impugned show cause notices and consequential orders, notices etc.,   at Annexure-D dated 24.09.2024, Annexure-E dated 03.10.2024, Annexure-G dated 03.01.2025, Annexures-J1, J2, J3, K all dated 27.03.2025, Annexures-M1, M2 and M3 all dated 26.09.2025 and Annexure-P are hereby quashed.

                  (iii) Liberty is reserved in favour of the respondents - Revenue to seek revival of this petition, subsequent to disposal of the matters pending before the Apex Court and all rival contentions between the parties in this regard are kept open and no opinion is expressed on the same.